https://www.taxtmi.com/caselaws?id=393096 The Authority ruled that the issuance of the completion certificate by the competent authority is crucial for determining the taxability of the transaction. If the entire consideration is received after the completion certificate is issued, it is not treated as a taxable service. However, if any part of the consideration is received before the completion certificate is issued, the transaction is considered a supply of service and attracts GST. The first occupation without the mandatory completion certificate is not considered valid. en-us Fri, 30 Aug 2019 00:00:00 +0530 Thu, 05 Mar 2020 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393096 The Authority ruled that the issuance of the completion certificate by the competent authority is crucial for determining the taxability of the transaction. If the entire consideration is received after the completion certificate is issued, it is not treated as a taxable service. However, if any part of the consideration is received before the completion certificate is issued, the transaction is considered a supply of service and attracts GST. The first occupation without the mandatory completion certificate is not considered valid. Case-Laws GST Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393096